# EUROSCOPE CAPITAL, LLC X-17A-5 (2024-02-29) — Broker-dealer annual report
- Company: EUROSCOPE CAPITAL, LLC
- Form: X-17A-5
- Filed: 2024-02-29
- Period: 2023-12-31
- Accession: 0001827050-24-000001
- CIK: 1827050
- File #: 8-70598
- Type: Broker-dealer
- Material weakness: No
- Auditor: RW Group LLC
- Auditor location: Kennett Square, PA
- Contact: Robert-Joseph Davis
- Phone: 717-877-3197
- Email: roberto@euroscopecapital.com
- Website: euroscopecapital.com
- Signed by: Thomas C. Hack (Chief Compliance Officer)
Original filing: https://www.sec.gov/Archives/edgar/data/1827050/000182705024000001/FullReportFY2023ESC.pdf
---
{0}------------------------------------------------
#### UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549
# ANNUAL REPORTS FORM X-17A-5
OMB APPROVAL OMB Number: 3235-0123 Expires: Nov. 30, 2026 Estimated average burden hours per response:
#### SEC FILE NUMBER 8-70598
| | | | 0-1 1530 |
|----------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------|--------------------------------------------|
| | PART III | | |
| | FACING PAGE
Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934 | | |
| FILING FOR THE PERIOD BEGINNING | AND ENDING | | 12/31/2023 |
| | MM/DD/YY | | MM/DD/YY |
| | A. REGISTRANT IDENTIFICATION | | |
| NAME OF FIRM: EuroScope Capital, LLC | | | |
| TYPE OF REGISTRANT (check all applicable boxes):
Check here if respondent is also an OTC derivatives dealer | @ Broker-dealer | | |
| | ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) | | |
| 9036 JACKSON LN | | | |
| | (No. and Street) | | |
| Great Falls | VA | | 22066 |
| (City) | (State) | | (Zip Code) |
| PERSON TO CONTACT WITH REGARD TO THIS FILING | | | |
| Robert-Joseph Davis | 717-877-3197 | | roberto@euroscopecapital.com |
| (Name) | (Area Code - Telephone Number) | | (Email Address) |
| | B. ACCOUNTANT IDENTIFICATION | | |
| | INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing* | | |
| RW Group | | | |
| | (Name - if individual, state last, first, and middle name) | | |
| 400 Old Forge Lane | Kennett Square | PA | 19348 |
| (Address) | (City) | (State) | (Zip Code) |
| 02/23/2010 | | 5020 | |
| (Date of Registration with PCAOB)(if applicable) | FOR OFFICIAL USE ONLY | | (PCAOB Registration Number, if applicable) |
| | | | |
| CFR 240.17a-5(e)(1)(ii), if applicable.
displays a currently valid OMB control number. | * Claims for exemption from the requirement that the annual reports of an independent public
accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17
Persons who are to respond to the collection of information contained in this form are not required to respond unless the form | | |
{1}------------------------------------------------
#### OATH OR AFFIRMATION
#### ı, Thomas C. Hack
\_\_\_\_\_ swear (or affirm) that, to the best of my knowledge and belief, the financial report pertaining to the firm of EuroScope Capital, LLC , as of 29 February
, 2024 partner, officer, director, or equivalent person, as the case may be, has any proprietary interest in any account clasifily noly as that of a customer.
Hotary Public
#### This filing\*\* contains (check all applicable boxes):
- (a) Statement of financial condition.
- [ (b) Notes to consolidated statement of financial condition.
- (c) Statement of income (loss) or, if there is other comprehensive income in the period(s) presented, a statement of comprehensive income (as defined in § 210.1-02 of Regulation S-X).
- (d) Statement of cash flows.
- [e) Statement of changes in stockholders' or partners' or sole proprietor's equity.
- [ (f) Statement of changes in liabilities subordinated to claims of creditors.
- (g) Notes to consolidated financial statements.
- (h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable.
- [ (i) Computation of tangible net worth under 17 CFR 240.18a-2.
- □ (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3.
- O (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable.
- [1) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3.
- [ (m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3.
- □ (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable.
- □ (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.15c3-1, 17 CFR 240.18a-1, or 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist.
- [
- (q) Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable.
- □ (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- [t] Independent public accountant's report based on an examination of the statement of financial condition.
- (u) Independent public accountant's report based on an examination of the financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable.
- □ (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- @ (w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable.
- | as applicable.
- □ (y) Report describing any material inadequacies found to exist or found to have existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k).
- L (z) Other:
- \*\* To request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5(e)(3) or 17 CFR 240.18c-7(d)(2), as applicable.
Signature: Title:
chief compliance officer
BRENDA K HENSON Notary Public, North Carolina
Polk County My Commission Expires
April 30, 2028
{2}------------------------------------------------
# **Table of Contents FirstEurope, LLC January 1, 2023- December 31, 2023**
- 1. Report of Independent Registered Public Accounting Firm
- 2. Financial Statements
- a. Balance Sheet
- b. Profit and Loss Report
- 3. Equity Report
- 4. Statement of Cash Flow
- 5. Notes to Financial Statements
- 6. Net Capital Computation and Report
- 7. Exemption Report
- 8. Report of Independent Registered Public Accounting Firm Certifying Exemption Report
{3}------------------------------------------------
#### **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
To the Member of EUROSCOPE Capital, LLC
#### **Opinion on the Financial Statements**
We have audited the accompanying balance sheet of EUROSCOPE Capital, LLC (the "Company") as of December 31, 2023, and the related statements of profit and loss, changes in member's equity, and cash flows for the year then ended, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of EUROSCOPE Capital, LLC as of December 31, 2023, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.
#### **Basis for Opinion**
These financial statements are the responsibility of EUROSCOPE Capital, LLC's management. Our responsibility is to express an opinion on EUROSCOPE Capital, LLC's financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to EUROSCOPE Capital, LLC in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.
#### **Auditor's Report on Supplemental Information**
The computation of net capital, computation of basic net capital requirements and reconciliation with company's computation have been subjected to audit procedures performed in conjunction with the audit of EUROSCOPE Capital, LLC's financial statements. The supplemental information is the responsibility of EUROSCOPE Capital, LLC's management. Our audit procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the supplemental information. In forming our opinion on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with 17 C.F.R. §240.17a-5. In our opinion, the computation of net capital, computation of basic net capital requirements and reconciliation with company's computation is fairly stated, in all material respects, in relation to the financial statements as a whole.
RW Group, CPA
We have served as EUROSCOPE Capital, LLC's auditor since 2020. Kennett Square, Pennsylvania February 28, 2024
{4}------------------------------------------------
## Balance Sheet
Jan 1 2023- 31, 2023
| | TOTAL |
|---------------------------------------------|-------------|
| ASSETS | |
| Current Assets | |
| Bank Accounts | |
| EUROSCOPE- AMEX Checking | 59,287.10 |
| TOTAL BUS CHK (5152)
Total Bank Accounts | 0.00 |
| | \$59,287.10 |
| Accounts Receivable | |
| Accounts Receivable (A/R) | 0.00 |
| Total Accounts Receivable | \$0.00 |
| Other Current Assets | |
| FINRA Flex-Funding (CRD) | -49.59 |
| Prepaid Expenses | 12,615.00 |
| Uncategorized Asset | 0.00 |
| Total Other Current Assets | \$12,565.41 |
| Total Current Assets | \$71,852.51 |
| Other Assets | |
| Accumulated Depreciation | -2,007.46 |
| Other Long-term Assets | 2,228.00 |
| Total Other Assets | \$220.54 |
| TOTAL ASSETS | \$72,073.05 |
| LIABILITIES AND EQUITY | |
| Liabilities | |
| Current Liabilities | |
| Credit Cards | |
| Final Chace Ink Statement Credit | -29.2 |
| EuroScope Amex- RJD | 290.38 |
| Total Credit Cards | \$261.18 |
| Other Current Liabilities | |
| Deferred Revenue | -0.80 |
| Total Other Current Liabilities | \$ -0.80 |
| Total Current Liabilities | \$260.38 |
| Total Liabilities | \$260.38 |
| Equity | |
| Member Distributions - Anthony | -55,065.33 |
| Member Equity - Roberto | 49,647.07 |
| | |
{5}------------------------------------------------
Balance Sheet
Jan 1 2023- 31, 2023
| | TOTAL |
|------------------------------|-------------|
| Opening Balance Equity | 0.00 |
| Retained Earnings | 0.00 |
| Net Income | -38,612.23 |
| Total Equity | \$71,812.67 |
| TOTAL LIABILITIES AND EQUITY | \$72,073.05 |
{6}------------------------------------------------
## Profit and Loss
January 1 2023 - December 31 2023
| | TOTAL |
|-------------------------------|---------------|
| Income | |
| Other Income | 0.00 |
| Income (Interest) | 244.05 |
| Total Other Income | 244.05 |
| Total Income | \$244.05 |
| GROSS PROFIT | \$244.05 |
| Expenses | |
| Bank Charges & Fees | 5.95 |
| Contractors | 3,000.00 |
| Depreciation | 619.96 |
| Legal & Professional Services | 10,324.20 |
| Marketing | 13,637.92 |
| Meals & Entertainment | 1,030.84 |
| Office Supplies & Software | 2,683.53 |
| Taxes & Licenses | 6,410.33 |
| Travel | 1,143.55 |
| Total Expenses | \$38,856.28 |
| NET OPERATING INCOME | \$ -38,612.23 |
| NET INCOME | \$ -38,612.23 |
{7}------------------------------------------------
# STATEMENT OF CHANGES IN MEMBERS EQUITY FOR THE YEAR ENDED December
# 31,2023
| Members Equity | Total |
|------------------------------|------------|
| Balance at January 1, 2023 | \$165,490 |
| Net Income/(Loss) | (\$38,612) |
| Distributions | \$55,065 |
| Balance at December 31, 2023 | \$71,813 |
{8}------------------------------------------------
## Statement of Cash Flows
January 1 2023 - December 31 2023
| | TOTAL |
|-------------------------------------------------------------------------------|---------------|
| OPERATING ACTIVITIES | |
| Net Income | -38,612.23 |
| Adjustments to reconcile Net Income to Net Cash provided by operations: | |
| FINRA Flex-Funding (CRD) | 499.59 |
| Prepaid Expenses | 5,893.79 |
| Accumulated Depreciation | 619.96 |
| AHM Chase INK | -2,084.36 |
| EuroScope Amex- RJD | 290.38 |
| R. DAVIS (5738) | 1,679.87 |
| Deferred Revenue | -9,255.88 |
| Total Adjustments to reconcile Net Income to Net Cash provided by operations: | -2,356.65 |
| Net cash provided by operating activities | \$ -40,968.88 |
| FINANCING ACTIVITIES | |
| Member Equity - Anthony | 31,022.73 |
| Member Draw - Anthony | 404,934.67 |
| Member Draw - Roberto | 197,142.85 |
| Member Equity - Roberto | 14,250.32 |
| Retained Earnings | -702,415.90 |
| Net cash provided by financing activities | \$ -55,065.33 |
| NET CASH INCREASE FOR PERIOD | \$ -96,034.21 |
| Cash at beginning of period | 155,321.31 |
| CASH AT END OF PERIOD | \$59,287.10 |
{9}------------------------------------------------
# **EuroScope Capital, LLC January 1, 2023- December 31, 2023**
## *Notes to Financial Statements*
#### **1. Organization and Nature of Business**
EuroScope Capital, LLC ("Company") was formed on July 11, 2007 as a limited liability company under the laws of Virginia. The Company was approved as a Capital Acquisitions Broker ("CAB") with the Financial Industry Regulatory Authority ("FINRA") on December 8, 2020. The Company is wholly owned by Mr. Robert Joseph Davis.
As a Capital Acquisitions Broker, a specialized subset of broker dealer, the Company is registered with the Securities and Exchange commission ("SEC") and is a member of the Financial Industry Regulatory Authority ("FINRA"). The Company provides transactionspecific capital-raising and merger and acquisition advisory services.
EuroScope Capital, LLC will maintain the net capital requirements in accordance with FINRA's requirements perpetually as long as the Company maintains its status as a member of FINRA.
### **2. Summary of Significant Accounting Policies**
### **Basis of Presentation**
The accompanying policies of the Company are in accordance with accounting principles generally accepted in the United States of America applied on a basis consistent with that of the preceding years.
### **Basis of Accounting**
These financial statements are prepared on the accrual basis of accounting, whereby revenue is recognized when earned and expenses are recognized when incurred.
### **Estimates**
The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of financial statements. Such estimates also affect the reported amounts of revenues and expenses during the reporting period. Actual
{10}------------------------------------------------
# **EuroScope Capital, LLC January 1, 2023- December 31, 2023**
results could differ from those estimates and assumptions. Significant estimates include the allowance for doubtful accounts.
#### **Revenue Recognition**
Placement fees from capital-raising and merger and acquisition services are recognized when the Company has a deemed nonforfeitable right to commission earnings based on the provisions of each separate contract.
#### **Cash and Cash Equivalents**
For purposes of reporting cash flows, the Company considers all highly liquid investments with a maturity of three months or less to be cash equivalents.
#### **Income Taxes**
As a multi-member limited liability company, its income and expenses are included in the tax returns of all members. In addition, EuroScope Capital, LLC, LLC is a limited liability company and has elected to be taxed as a partnership.
ASC 740 provides guidance for how uncertain tax positions should be recognized, measured, presented and disclosed on the financial statements. ASC 740 requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Company's tax returns to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. Tax positions not deemed to meet the morelikely-than-not threshold would be recorded as tax benefit or expense in the current year.
### **3. Net Capital Requirements**
The Company is subject to the SEC Uniform Net Capital Rule (SEC Rule 15c3-l), which requires the maintenance of minimum net capital and requires that the ratio of aggregate indebtedness to net capital not exceed 15 to 1. On December 31, 2023, the Company had net capital of \$58,977.00, which was \$53,977.00 in excess of its required net capital of \$5,000 and its percentage of aggregate indebtedness to net capital ratio was 0.4%.
### **4. Other Regulatory Requirements**
The Company does not hold any funds or securities for the accounts of customers. The Company is not subject to 17 C.F.R. 240.15c3-3 due to the limited nature of its business.
{11}------------------------------------------------
# **EuroScope Capital, LLC January 1, 2023- December 31, 2023**
### **5. Concentration of Credit Risk**
Financial instruments that potentially subject the Company to concentration of credit risk consist of cash and cash equivalents.
The Company maintains its cash and cash equivalents, which at times may exceed the federally insured limit, in bank deposit accounts with high quality financial institutions. The Company has not experienced any losses in such accounts. The Company believes it is not exposed to any significant credit risk on cash and cash equivalents.
### **6. Commitments and Contingencies**
The Company is not aware of any commitments or contingences requiring disclosures as of the issuance date of this report.
### **7. Subsequent Events**
In preparing these financial statements, the Company has evaluated events and transactions for potential recognition or disclosure through March 1nd, 2024 the date the financial statements were available to be issued.
### **8. Related Parties**
Commissions were paid to the members of EuroScope Capital, LLC, LLC during the fiscal year of 2023. Final Distributions paid to the Anthony Mannara were equal to \$55,065.33
{12}------------------------------------------------
#### EuroScope Capital, LLC AS OF DECEMBER 31, 2023
| | | SCHEDULE I |
|---------------------------|----------------------------|-----------------------------|
| Total Members Equity | COMPUTATION OF NET CAPITAL | 71,813.00 |
| Deductions and/or Charges | | |
| Non-Allowable Assets. | | |
| Net Capital | | -\$12,836.00
\$58,977.00 |
| | | |
#### SCHEDULE 11
#### COMPUTATION OF BASIC NET CAPITAL REQUIREMENTS
| Minimum Net Capital Required | \$17.00
\$5,000.00
\$5,000.00 |
|---------------------------------------------------------------------------------------------------|-------------------------------------|
| Minimum Dollar Net Capital Requirement | |
| Net Capital Requirement | |
| Excess Net Capital | \$53,977.00 |
| Excess Net Capital at 10% of A.I. or | |
| 120% of Minimum Dollar Net Capital Requirement | \$53,977.00 |
| Percentage of Aggregate Indebtedness to Net Capital
Percentage of Debt to Debt-Equity Computed | 0.4% |
| In Accordance with Rule 15c3-1(d) | |
#### COMPUTATION OF AGGREGATE INDEBTEDNESS
| Total Aggregate Indebtedness Liabilities | \$261 |
|-----------------------------------------------------|-------|
| Percentage of Aggregate Indebtedness to Net Capital | 0.4% |
#### SCHEDULE II
#### RECONCILIATION WITH COMPANY'S COMPUTATION
There were no differences in the computation of net capital between this report and the corresponding computation prepared by the Company for inclusion in its unaudited Part II Focus Report as of December 31, 2023.
{13}------------------------------------------------
# **EuroScope Capital, LLC Exemption Report January 1, 2023 – December 31, 2023**
EuroScope Capital, LLC (the "Company") is a registered broker-dealer subject to Rule 17a-5 of the Securities Exchange Act of 1934 (17 C.F.R. §240.17a-5, "Reports to be made by certain brokers and dealers"). This Exemption Report was prepared as required by 17 C.F.R. §240.17a-5 (d)(1) and (4). To the best of its knowledge and belief, the Company states the following:
(1). The Company does not claim an exemption under paragraph (k) of the 17 C.F.R. §240 15c3-3, and
(2). The Company is filing this Exemption Report relying on Footnote 74 of SEC Release No. 34-70073 adopting amendments to 17 C.F.R. §240. 17a-5 because the Company limits its business activities exclusively to (1) effecting private placement securities transactions via subscriptions on a subscription way basis where the funds are payable to the issuer or its agent and not to the Company; and (2) receiving compensation for advising issuers on potential private offerings, and the Company (1) did not directly or indirectly receive, hold, or otherwise owe funds or securities for or to customers (other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c2-4 and/or funds received and promptly transmitted for effecting transactions via subscription on a subscription way basis where the funds are payable to the issuer or its agent and not to the Company); (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year ended December 31, 2022, without exemption.
EuroScope Capital, LLC
I, Robert-Joseph Davis swear (or affirm) that, to the best of my knowledge and belief, this exemption report is true and correct.
/s/
EuroScope Capital, LLC
By: Robert Joseph Davis
President/CEO, 18 February 2024
{14}------------------------------------------------
#### **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
To the Member of EUROSCOPE Capital, LLC
We have reviewed management's statements, included in the accompanying Rule 15c3-3 Exemption Report pursuant to SEC Rule 17a-5, in which (1) EUROSCOPE Capital, LLC did not claim an exemption under paragraph (k) of 17 C.F.R. §240.15c3-3, and (2) the Company is filling this Exemption Report relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17A-5 because the Company limits its business activities exclusively to mergers and acquisitions and corporate finance advisory. In addition, the Company did not directly or indirectly receive, hold, or otherwise owe funds or securities for or to customers, other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c2-4 and/or funds received and promptly transmitted for effecting transactions via subscriptions on a subscription way basis where the funds are payable to the issuer or its agent and not to the Company; did not carry accounts of for customers; and did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year without exception.
EUROSCOPE Capital, LLC's management is responsible for compliance with the provisions contemplated by Footnote 74 of SEC Release No. 34-70073 adopting amendments to 17 C.F.R. § 240.17a-5 and related SEC Staff Frequently Asked Questions and its statements.
Our review was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included inquiries and other required procedures to obtain evidence about EUROSCOPE Capital, LLC's compliance with the exemption provisions. A review is substantially less in scope than an examination, the objective of which is the expression of an opinion on management's statements. Accordingly, we do not express such an opinion.
Based on our review, we are not aware of any material modifications that should be made to management's statements referred to above for them to be fairly stated, in all material respects, based upon the Company's business activities contemplated by Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. §240.17a-5, and related SEC Staff Frequently Asked Questions.
RW Group, CPA
Kennett Square, Pennsylvania February 28, 2024
Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.